F1abandonment guarantee (in Chapter 16A of Part 2)

section 225N(6)

absolute interest (for the purposes of Chapter 6 of Part 5)

section 650(1)

F2. . .

F2. . .

accounting period

F3section 1119 of CTA 2010F4and Chapter 2 of Part 2 of CTA 2009

acquisition expenditure (in Chapter 9 of Part 2)

section 130(3)

F5additional rate

section 6(2) of ITA 2007 (as applied by section 989 of that Act)

adjustment expense (in Chapter 17 of Part 2)

section 228(3)

adjustment expense (in Chapter 7 of Part 3)

section 330(3)

adjustment income (in Chapter 17 of Part 2)

section 228(2)

adjustment income (in Chapter 7 of Part 3)

section 330(2)

the administration period (in Chapter 6 of Part 5)

section 653(1)

the aggregate income of the estate (for the purposes of Chapter 6 of Part 5)

section 664(1)

the amount of premiums paid (in Chapter 9 of Part 4)

section 545(3)

F6animal (in Chapter 16ZA of Part 2)

section 225ZG

animal (in Chapter 8 of Part 2)

section 112(1)

animal being added to a herd (in Chapter 8 of Part 2)

section 112(6)

animals in a herd or part of a herd (for the purposes of Chapter 8 of Part 2)

section 112(3) to (5)

assignment (in the application of the Act to Scotland)

F7section 1008(1) of ITA 2007

assignment (of part or share in rights under a policy or contract) (in Chapter 9 of Part 4)

section 505(2)

assignment (of whole of rights under a policy or contract) (in Chapter 9 of Part 4)

section 505(2)

assumed income entitlement (for the purposes of Chapter 6 of Part 5)

section 665(2), (3)

authorised unit trust

F8section 989 of ITA 2007

averaging claim (in Chapter 16 of Part 2)

section 221(1)

bank arrangement (in Chapter 4 of Part 6)

section 704(4)(a)

the basic amount (in relation to estate income) (in Chapter 6 of Part 5)

section 656(4)

basic rate

F9section 6(2) of ITA 2007 (as applied by section 989 of that Act)

basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3)

sections 288(4), 289(2), (4)

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

body of persons

F11section 989 of ITA 2007

F12bonus share capital (in Chapter 3 of Part 4)

section 414A(1)

building society

F13section 989 of ITA 2007

building society arrangement (in Chapter 4 of Part 6)

section 704(5)(a)

calculation event (in Chapter 9 of Part 4)

section 491(4)

capital allowance

F14section 989 of ITA 2007

capital cost of patent rights (in Chapter 2 of Part 5)

section 588(4)

capital redemption policy (in Chapter 9 of Part 4)

section 473(2)

capital sums (in Chapter 2 of Part 5)

section 608

capital sums included in the proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5)

section 605(5)

caravan

section 875

F15the cash basis (in Part 2)

F16section 24A

F17the cash basis (in Part 3)

section 271D

certified master version (in Chapter 9 of Part 2)

section 132(3)

certified SAYE savings arrangement (in Chapter 4 of Part 6)

section 703(1)

chargeable event (in Chapter 9 of Part 4)

section 484

F1chargeable period (in Chapter 16A of Part 2)

section 225E

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

charitable trust F19...

F20 paragraph 1 of Schedule 6 to FA 2010)

charity

F21 paragraph 1 of Schedule 6 to FA 2010

F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

claim

section 878(3)

close company

F23Chapter 2 of Part 10 of CTA 2010

commercial letting of furnished holiday accommodation (for purposes of Chapter 6 of Part 3)

sections 323 to 326

company

F24section 992 of ITA 2007

company (for all purposes in the Income Tax Acts)

section 863(2)(c)

connected (in the context of “connected person” or one person being “connected” with another)

F25section 993 of ITA 2007 (see section 878(5) of this Act)

consideration received for disposal of know-how (for purposes of Chapter 14 of Part 2)

section 192(3), (4)

contract of insurance (in Chapter 9 of Part 4)

section 545(1)

F1contributing participator (in Chapter 16A of Part 2)

section 225R(3)

control F26. . .

F27section 995 of ITA 2007 (see section 878(6) of this Act)

F28conversion of an interest-bearing corporate security into corporate strips of the security (for the purposes of Chapter 8 of Part 4)

sections 452C and 452D

F29corporate strip (for the purposes of Chapter 8 of Part 4)

section 452E

corporation tax receipt (in Chapter 4 of Part 3)

section 296(1)

coupons (in Chapter 13 of Part 4)

section 571(3)

deeply discounted security (for the purposes of Chapter 8 of Part 4)

sections 430 to 443(1)

F1the defaulter (in Chapter 16A of Part 2)

section 225R(3)

F1default payment (in Chapter 16A of Part 2)

section 225R(3)

deposit rights (in Chapter 11 of Part 4)

section 552

F1designated area (in Chapter 16A of Part 2)

section 225E

discretionary interest (for the purposes of Chapter 6 of Part 5)

section 650(3)

disposal of a deeply discounted security (in Chapter 8 of Part 4)

section 437(1)

distribution

F30section 989 of ITA 2007

F31the dividend additional rate

section 8(3) of ITA 2007 (as applied by section 989 of that Act)

the dividend ordinary rate

F32section 8(1) of ITA 2007 (as applied by section 989 of that Act)

the dividend trust rate

F33section 9(2) of ITA 2007 (as applied by section 989 of that Act)

the dividend upper rate

F34section 8(2) of ITA 2007 (as applied by section 989 of that Act)

dividends (in Chapter 3 of Part 4)

section 382(4)

dividends (in Chapter 4 of Part 4)

section 402(4)

election

section 878(3)

employment income

section 7(2) of ITEPA 2003

F15entering the cash basis (in Chapter 17A of Part 2)

section 240B

estate (in Chapter 6 of Part 5)

section 649(2)

estate income (in Chapter 6 of Part 5)

section 649(2)

estate in land (in relation to any land in Scotland)

F35section 1008(1) of ITA 2007

European authorised institution (in Chapter 4 of Part 6)

section 704(6)

European authorised institution arrangement (in Chapter 4 of Part 6)

section 704(6)

excess event (in Chapter 9 of Part 4)

section 491(4)

excluded indexed security (in Chapter 8 of Part 4)

section 433(1)

the exemption condition (in Chapter 6 of Part 6)

section 713(3)

farmers (in Chapter 8 of Part 2)

section 111(3)

farming

F36section 996 of ITA 2007

F6farming trade (in Chapter 16ZA of Part 2)

section 225ZG

film (in Chapter 9 of Part 2)

section 131

final insurance year (in Chapter 9 of Part 4)

section 499(4), (5)

the final tax year (in Chapter 6 of Part 5)

section 653(3)

firm

sections 847(1) and 863

firm (for all purposes in the Income Tax Acts)

section 863(2)(a)

for accounting purposes

F37section 997 of ITA 2007

foreign capital redemption policy (in Chapter 9 of Part 4)

section 476(3)

foreign estate (in Chapter 6 of Part 5)

section 651(1)

foreign holdings (in Chapter 13 of Part 4)

section 571(1)

foreign institution (in Chapter 9 of Part 4)

section 468(5)

foreign policy of life insurance (in Chapter 9 of Part 4)

section 476(3)

forestry

F38section 996(3) of ITA 2007

F39. . .

F39. . .

F39. . .

F39. . .

FOTRA security (in Chapter 6 of Part 6)

section 713(2)

friendly society (in Chapter 9 of Part 4)

section 545(1)

F40. . .

F40. . .

generally accepted accounting practice

F41section 997 of ITA 2007

generating income from land (in Chapter 3 of Part 3)

sections 266 and 267

gilt-edged security

section 153(1)

grossing up

F42section 998 of ITA 2007

group life policy (in Chapter 9 of Part 4)

section 480(2)

F1the guarantor (in Chapter 16A of Part 2)

section 225N(6)

herd (in Chapter 8 of Part 2)

section 112(1)

herd basis election (in Chapter 8 of Part 2)

section 111(1)

herd basis rules (in Chapter 8 of Part 2)

section 111(2)

higher rate

F43section 6(2) of ITA 2007 (as applied by section 989 of that Act)

houseboat

section 878(1)

F17in accordance with GAAP (in Part 3)

section 271B

income

section 878(1)

income arising under a settlement (in Chapter 5 of Part 5)

section 648

income arising under the settlement (in relation to a settlor) (in Chapter 5 of Part 5)

section 644(3)(b)

income period (in Chapter 2 of Part 7)

section 805(2) and (3)

individual's limit (in Chapter 1 of Part 7)

section 789

individual's limit (in Chapter 2 of Part 7)

section 808

F44individual's property allowance (in Chapter 2 of Part 6A

section 783BD

F44individual's trading allowance (in Chapter 1 of Part 6A)

section 783AD

F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

institutional arrangement (in Chapter 4 of Part 6)

section 704(3)

insurance company (in Chapter 9 of Part 4)

section 545(1)

insurance year (in Chapter 9 of Part 4)

section 499(1), (3), (5)

F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F47interest

section 564M of ITA 2007

interest (in Chapter 4 of Part 6)

section 702(4)

international accounting standards

F48section 997 of ITA 2007

F49interest-bearing corporate security (for the purposes of Chapter 8 of Part 4)

section 452B

investment plan regulations (in Chapter 3 of Part 6)

section 694(2)

F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

keeping a production herd (in Chapter 8 of Part 2)

section 111(4)

know-how (in Chapter 14 of Part 2)

section 192(1), (2)

know-how (in Chapter 2 of Part 5)

section 583(4), (5)

lease (in Part 3)

section 364(1)

letting (in Chapter 1 of Part 7)

section 802

life annuity (in Chapter 9 of Part 4)

section 473(2)

limited interest (for the purposes of Chapter 6 of Part 5)

section 650(2)

linked savings arrangement (in Chapter 4 of Part 6)

section 703(2)

local authority

F51section 999 of ITA 2007

F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

market gardening

F53section 996(5) of ITA 2007

market value (in Chapter 8 of Part 4)

section 460(3)

market value (in Chapter 9 of Part 4)

section 545(1)

mature (in relation to female animals) (for the purposes of Chapter 8 of Part 2)

section 113(5)

members of a company (for all purposes in the Tax Acts)

section 863(2)(d)

members of a firm (for all purposes in the Income Tax Acts)

section 863(2)(b)

mineral lease or agreement (in Chapter 8 of Part 3)

section 341(1)

mineral royalties (in Chapter 8 of Part 3)

sections 341(2), 342, 343

F44miscellaneous income (in Chapter 1 of Part 6A)

section 783AB

mortgage (in the application of the Act to Scotland)

section 879(1)

national savings arrangement (in Chapter 4 of Part 6)

section 704(2)

non-charitable trust (in Chapter 9 of Part 4)

section 545(1)

non-trade business (in Chapter 3 of Part 5)

section 609(1)

non-UK resident (and references to a non-UK resident or a non-UK resident person)

F54section 989 of ITA 2007

normal self-assessment filing date

F55section 989 of ITA 2007

notice

F56section 989 of ITA 2007

F1oil (in Chapter 16A of Part 2)

section 225E

oil and gas exploration and appraisal

F57section 1003 of ITA 2007

F1oil extraction activities (in Chapter 16A of Part 2)

section 225A

F1oil field (in Chapter 16A of Part 2)

section 225E

F1oil rights (in Chapter 16A of Part 2)

section 225B

option (in Chapter 12 of Part 4)

section 558(2)

ordinary share capital

F58section 989 of ITA 2007

original master version (in Chapter 9 of Part 2)

section 132(1), (2)

F1OTA 1975 (in Chapter 16A of Part 2)

section 225E

F59. . .

F59. . .

F60. . .

F60. . .

overseas life assurance business (in Chapter 9 of Part 4)

section 476(3)

F61the overseas part

section 989 of ITA 2007

overseas property business

Chapter 2 of Part 3

overseas property income (in Chapter 11 of Part 3)

section 358

part surrender or assignment event (in Chapter 9 of Part 4)

section 491(4)

F1participator (in Chapter 16A of Part 2)

section 225E

patent rights (in Chapter 2 of Part 5)

section 587(4)

period of account

F62section 989 of ITA 2007

permanent establishment

F63F64Chapter 2 of Part 24 of CTA 2010 (as applied by section 989 of ITA 2007)

F65. . .

F65. . .

person creating trusts (for the purposes of Chapter 9 of Part 4)

section 465(6)

personal portfolio bond (in Chapter 9 of Part 4)

sections 516, 517

personal portfolio bond event (in Chapter 9 of Part 4)

section 491(4)

personal representatives

F66section 989 of ITA 2007

plan managers (in Chapter 3 of Part 6)

section 696(2)

policy (in Chapter 9 of Part 4)

section 545(1)

post-cessation receipt (in Part 2)

sections 246 and 247

post-cessation receipt (in Chapter 10 of Part 3)

sections 353 and 354

preliminary expenditure (in Chapter 9 of Part 2)

section 130(6)

premises (in Part 3)

section 364(2)

premium (in Chapter 4 of Part 3)

section 307(1), (3)

premium (in Chapter 9 of Part 4)

section 545(2)

the price (in relation to the exchange of know-how) (in Chapter 14 of Part 2)

section 192(6)

the price (in relation to the exchange of property) (in Chapter 2 of Part 5)

section 605(4)

proceeds of sale (in relation to the exchange of know-how) (in Chapter 14 of Part 2)

section 192(6)

proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5)

section 605(4)

production expenditure (in Chapter 9 of Part 2)

section 130(2)

production herd (in Chapter 8 of Part 2)

section 112(1), (2)

production herd (of the same class) (for the purposes of Chapter 8 of Part 2)

section 113(2)

profits from a trade, profession or vocation (for the purposes of Chapter 16 of Part 2)

section 221(4), (5)

profits or gains

F67section 989 of ITA 2007

any prohibitive rule (in Chapter 9 of Part 2)

section 130(7)

property business

section 263(6)

property comprised in a settlement (in relation to a settlor) (in Chapter 5 of Part 5)

section 644(3)(a)

property or rights held on trust or on trusts (in the application of the Act to Scotland)

F68section 1008(2) of ITA 2007

provider (in relation to a bank arrangement) (in Chapter 4 of Part 6)

section 704(4)(b)

provider (in relation to a building society arrangement) (in Chapter 4 of Part 6)

section 704(5)(b)

provider (in relation to a European authorised institution arrangement) (in Chapter 4 of Part 6)

section 704(6)

provides foster care (and related expressions) (in Chapter 2 of Part 7)

section 806

F69provides qualifying care (in Chapter 2 of Part 7)

section 805A

F69provides shared lives care (in Chapter 2 of Part 7)

section 806A

public body (in Chapter 2 of Part 5)

section 603(2)

purchased life annuity (in Chapter 7 of Part 4)

section 423

F70qualifying care receipts (in Chapter 2 of Part 7)

section 805

F70qualifying care relief (in Chapter 2 of Part 7)

section 803(1)

qualifying distribution

F71section 989 of ITA 2007

qualifying policy

F72section 989 of ITA 2007

qualifying trade, profession or vocation (in Chapter 16 of Part 2)

section 221(2)

F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

receipt period (of a receipt) (for the purposes of Chapter 4 of Part 3)

sections 288(6), 296(3)

receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) (in the Income Tax Acts)

section 27 (including as applied by section 272)

recognised futures exchange

section 558(3)

recognised stock exchange

F74section 1005 of ITA 2007

reduction under section 288 by reference to a taxed receipt (in Chapter 4 of Part 3)

section 290(6)

reduction under section 37(2) or (3) of ICTA by reference to an amount chargeable on the superior interest (in Chapter 4 of Part 3)

section 297(2)

registered pension scheme

F75section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)

related (in relation to a policy) (in Chapter 9 of Part 4)

section 491(6)

related transactions (in Chapter 12 of Part 4)

section 566

relevant allowance (in Chapter 1 of Part 7)

section 802

relevant balancing charge (in Chapter 1 of Part 7)

section 802

relevant foreign income

section 830

F44relevant income (in Chapter 1 of Part 6A)

section 783AC

F1the relevant participator (in Chapter 16A of Part 2)

section 225N(6)

relevant period (in Chapter 9 of Part 2)

section 133

the relevant profits (in Chapter 16 of Part 2)

section 221(1), (4), (5)

F44relevant property business (in Chapter 2 of Part 6A)

section 783BA

F44relevant property income (in Chapter 2 of Part 6A)

section 783BC

relevant telecommunication right (in Chapter 10 of Part 2)

section 146

F44relevant trade (in Chapter 1 of Part 6A)

section 783AA

F44relievable receipts (in Chapter 2 of Part 6A)

section 783BB

rent receivable for a UK electric-line wayleave (in Chapter 9 of Part 3)

section 345

rent receivable in connection with a UK section 12(4) concern (in Chapter 8 of Part 3)

section 336

rent (in Chapter 8 of Part 3)

section 336(3)

rent (in Chapter 9 of Part 3)

section 345(3)

rent-a-room receipts (in Chapter 1 of Part 7)

section 786

rent-a-room relief (in Chapter 1 of Part 7)

section 784

residence (in Chapter 1 of Part 7)

section 787

F76residence (in Chapter 2 of Part 7)

section 806B

the residuary income of the estate (for the purposes of Chapter 6 of Part 5)

section 666(1)

retail prices index

F77section 989 of ITA 2007

return from one or more disposals (in Chapter 12 of Part 4)

section 561(1)

reversion (in the application of Chapter 4 of Part 3 to Scotland)

section 307(3)

F1ring fence income (in Chapter 16A of Part 2)

section 225C

F1ring fence trade (in Chapter 16A of Part 2)

section 225D

sale of an animal (for the purposes of Chapter 8 of Part 2)

section 113(3)

sale of know-how (for purposes of Chapter 14 of Part 2)

sections 192(5)

sale of property (in Chapter 2 of Part 5)

sections 605(1), 606(1)

sale or transfer of trading stock (in Chapter 12 of Part 2)

section 174(3)

sale proceeds of an animal (for the purposes of Chapter 8 of Part 2)

section 113(4)

F78Scottish additional rate

section 6A of ITA 2007 (as applied by section 989 of that Act

Scottish basic rate

section 6A of ITA 2007 (as applied by section 989 of that Act

Scottish higher rate

section 6A of ITA 2007 (as applied by section 989 of that Act

Scottish taxpayer

section 989 of ITA 2007

F79. . .

F79. . .

F80. . .

F80. . .

settlement (in Chapter 5 of Part 5)

section 620

settlor (in Chapter 5 of Part 5)

section 620(1)

settlor (for the purposes of Chapter 9 of Part 4)

section 465(6)

share (in Chapter 8 of Part 4)

section 460(1)

share of residuary income of estate (for the purposes of Chapter 6 of Part 5)

section 667

short-term lease (in Chapter 4 of Part 3)

section 276(6)

F61split year

section 989 of ITA 2007

F81starting rate for savings

section 7 of ITA 2007 (as applied by section 989 of that Act)

starting rate limit for savings

section 12 of ITA 2007 (as applied by section 989 of that Act)

statutory insolvency arrangement (in Part 2)

section 259

F82stepchild

F83section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)

stock dividend income (in Chapter 5 of Part 4)

section 409(2)

strip (in Chapter 8 of Part 4)

section 444

substantial part of a herd (for purposes of Chapter 8 of Part 2)

section 113(6)

surrender (in the application of the Act to Scotland)

F84section 1008(1) of ITA 2007

tax advantage (in Chapter 8 of Part 4)

section 460(2)

tax year

F85section 4(2) of ITA 2007 (as applied by section 989 of that Act)

the tax year 2005-06 etc.

F86section 4(4) of ITA 2007 (as applied by section 989 of that Act)

taxed lease (in Chapter 4 of Part 3)

section 287(4)

taxed receipt (in Chapter 4 of Part 3)

section 287(4)

taxpayer (in Chapter 16 of Part 2)

section 221(1)

F6the farmer (in Chapter 16ZA of Part 2)

section 225ZG

F6total compensation profit (in Chapter 16ZA of Part 2

section 225ZB

total income

F87section 23 of ITA 2007 (as applied by section 989 of that Act)

total F88qualifying care receipts (in Chapter 2 of Part 7)

section 807

total rent-a-room amount (in Chapter 1 of Part 7)

section 788

trade

F89section 989 of ITA 2007

F90trading stock (in relation to a trade) (in Chapter 11A of Part 2)

section 172A

trading stock (in relation to a trade) (in Chapter 12 of Part 2)

section 174

transfer of work in progress (in Chapter 12 of Part 2)

section 183(2)

F91trust rate

section 9(1) of ITA 2007 (as applied by section 989 of that Act)

trusts an individual created (for the purposes of Chapter 9 of Part 4)

section 465(6)

UK estate (in Chapter 6 of Part 5)

section 651(1)

F61the UK part

section 989 of ITA 2007

UK property business

Chapter 2 of Part 3

UK resident (and references to a UK resident or a UK resident person)

F92section 989 of ITA 2007

Ulster Savings Certificates

section 693(7)

unit holder

F93section 989 of ITA 2007

unit trust scheme

F94section 1007 of ITA 2007

United Kingdom

F95section 1013 of ITA 2007

unreduced amount (of a taxed receipt) (in Chapter 4 of Part 3)

sections 290(2) to (4), 296(4) to (6)

unused amount (of a taxed receipt) (for the purposes of Chapter 4 of Part 3)

section 290(1), (5)

venture capital trust

F96section 989 of ITA 2007

within the charge to tax

F97section 1009 of ITA 2007

woodlands

F98section 996(4) of ITA 2007

work in progress (in Chapter 12 of Part 2)

section 183(1)